《会计研究》1989年第1期发表的杨雄胜《会计职能与会计方法的现实思路》一文,就如何理解会计参与管理作了较详细的论述。文章说:从整体管理高度透视会计工作,会计表现出参与经营管理决策的显著特点。会计以专门工作形式发展至今,主要包括官厅会计与民间会计两大支柱,无论站在国家管理角度看官厅会计,或于企业单位管理中看民间会计,会计参与管理决策的性质是谁也无法否认的事实。问题在于人们习惯地认为,所谓参与管理就是给管理提建议,其实只看到了问题的一个方面,只要客观地分析一下会计与管理有机结合的全过程,对会计参与管理的含义就能作出较为完整的理解。会计参与管理的完整含义起码包括下述内容:(1)会计工作内在于各项管理工作中,但会计不履行对经济活动的直接指挥、干预职能;(2)高层决 Yang Xiongsheng’s “Practical Thinking on Accounting Function and Accounting Methodology”, published in the first issue of Accounting Research in 1989, made a detailed discussion on how to understand accounting management. The article said: From the overall perspective of the overall management of accounting, accounting showed significant participation in management decision making. Accounting in the form of specialized work so far, including the two main pillars of accounting and civil society accounting, regardless of standing in the national management point of view of civil or accounting, accounting or management of private enterprises to see civil accounting, the nature of accounting management decisions who can not deny fact. The problem is that people are accustomed to think that the so-called participation in management is to make recommendations to management, in fact, saw only one aspect of the problem, as long as an objective analysis of the entire process of organic combination of accounting and management, the meaning of accounting for participation in management can be more complete Understanding. The complete meaning of accountant management involves at least the following: (1) The accounting work lies in various management tasks, but the accountant does not perform the direct command and intervention functions of economic activities; (2) The high-level decision